Section 7: Insertion of section 62I in principal Act

Income Tax (Amendment) Act 2023

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Consolidated text

Act 22 Tax Procedures Code (Amendment) Act 2023 Act 22 Tax Procedures Code (Amendment) Act 2023 THE TAX PROCEDURES CODE (AMENDMENT) ACT, 2023 An Act to amend the Tax Procedures Code Act, 2014 to provide for a penalty for the unauthorised interference or tampering with a digital tax stamps machine; to cap the recovery of interest on unpaid tax; to provide for a penalty for fixing and activating a tax stamp on a wrong product, brand or volume; and for related matters. Date of Assent: 17th August, 2023 Date of Commencement: 1st July, 2023 BE IT ENACTED by Parliament as follows:

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